HMRC have published a tax information and impact note explaining how the VAT exemption on healthcare is extended. The exemption now includes medical services carried out by staff directly supervised by registered pharmacists in the UK.
The guidance is arranged under the following headings:
- Who is likely to be affected
- General description of the measure
- Policy objective
- Background to the measure
- Detailed proposal
- Summary of impacts
- Monitoring and evaluation
- Further advice
See also our earlier news story here.